The Jonesy Company bought 500 acres that contained a motherload of zinc for $10,000,000. Dr. Jones, CEO and chief geologist, estimated the recoverable zinc reserves to be 50,000 tons. During the first year, 50,000 tons were mined and 40,000 tons were sold for $5,000,000. Expenses (not including depletion allowances) were $2,000,000. What are the computed percentage depletion and allowable percentage depletion deduction?